PYC Hindu Gymkhana, Pune V. Deputy Commissioner of Income tax, Pune

MA 164/PUN/2022

AI Insights

The case involves PYC Hindu Gymkhana, which filed a Miscellaneous Application seeking the recall of an order from the Income Tax Appellate Tribunal, Pune. The original order pertained to ITA No.1421/PUN/2017 for the assessment year 2011-12, dated 03.10.2019. The Gymkhana contended that additional grounds related to the exemption of income from the supply of drinks, refreshments, sports activities, and renting out buildings were not addressed. These grounds were previously remanded for fresh adjudication in a related appeal for the assessment year 2010-11. The Tribunal acknowledged the oversight and allowed the application, directing the Assessing Officer to reconsider the issues.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137612 (ITAT-PUNE)
• Duration Of Justice: 2 year(s) 11 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 05-01-2023
• Assessment Year: 2011-2012
• Appeal Filed On: 30-01-2020
• Other Referred Cases: Bankipur Club [226 ITR 97]
• Laws Referred To: Supreme Court decision in the case of Bankipur Club [226 ITR 97]
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER M.A. No.164/PUN/2022 (Arising out of ITA No.1421/PUN/2017) िनधाᭅरण वषᭅ / Assessment Year : 2011-12 PYC Hindu Gymkhana, 766, Bhandarkar Road, Shivajinagar, Pune- 411004. PAN : AAATP1121F Vs. DCIT, Circle-4, Pune. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM: The present Miscellaneous Application filed by the assessee seeking the recall of order passed by this Tribunal in ITA No.1421/PUN/2017 for A.Y. 2011-12 dated 03.10.2019 citing that the following additional grounds of appeal remain un-adjudicated :- “1. The learned CIT(A) erred in holding that the income from supply of drinks, refreshment, sport activity and letting out building on rent are not exempt on the grounds of mutuality. 2. The appellant requests for grant of exemption on the above receipts in view of Supreme Court decision in the case of Bankipur Club [226 ITR 97].” 2. I carefully perused the impugned order and find from para 7 that the additional grounds of appeal filed by the assessee in assessee’s appeal vide ITA No.1421/PUN/2017 for A.Y. 2011-12 Assessee by : Shri C. H. Naniwadekar Revenue by : Shri B. S. Rajpurohit Date of hearing : 06.01.2023 Date of pronouncement : 06.01.2023 MA No.164/PUN/2022 2 were dealt with by this Tribunal in Revenue’s appeal vide ITA No.1888/PUN/2017 for A.Y. 2011-12 and remanded to the file of the Assessing Officer for fresh adjudication on the similar lines for the earlier assessment year i.e. A.Y. 2010-11. Therefore, the findings given in para 7 are being incorporated in para 5 of the impugned order (supra), the said para 7 reads as under :- “7. It is brought to my notice that the grounds raised in this appeal relating to principle of mutuality involving entrance fees and membership fees are identical to the additional grounds raised by assessee in assessment year 2010-11. In the aforementioned paras, I have decided to remand additional grounds raised by the assessee to the file of Assessing Officer. Since the issues raised in assessee's appeal are remanded to the file of Assessing Officer for fresh consideration....... .” 3. In the result, the Miscellaneous Application filed by the assessee stands allowed. Order pronounced on this 06 th day of January, 2023. Sd/- Sd/- (S. S. VISWANETHRA RAVI) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 06 th January, 2023. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-10, Pune. 4. The CIT- Exemption, Pune. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “SMC” बᱶच, पुणे / DR, ITAT, “SMC” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.